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Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research

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References

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2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
1964The philosophy of auditing.665 cited
2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
2003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*497 cited

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2010

Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*

486 cited

2010Development of a Scale to Measure Professional Skepticism475 cited

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2014Auditor Mindsets and Audits of Complex Estimates295 cited
2018Grounding the professional skepticism construct in mindset and attitude theory: A way forward265 cited
2018PCAOB Inspections: Public Accounting Firms on “Trial”226 cited
2017Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFO s, and External Auditors168 cited
2016The Outcome Effect and Professional Skepticism144 cited
2014Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum142 cited
2018Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers140 cited
2016Team-Oriented Leadership and Auditors' Willingness to Raise Audit Issues120 cited
2018How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?119 cited
2015Construal instructions and professional skepticism in evaluating complex estimates104 cited
2017Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes86 cited
2015The effect of alternative fraud model use on auditors’ fraud risk judgments83 cited
2020The revival of large consulting practices at the Big 4 and audit quality81 cited
2020Audit Firm Culture: Recent Developments and Trends in the Literature81 cited
2020Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions79 cited
2022Audit quality and COVID-19 restrictions79 cited